Other data not yet recorded at December 31 include a Insurance expired during the current year. $11. b. Wages payable. $12. c Depreciation expense for the current year, $14. d. Income tax expense, $7. Required: 2. Using the adjusted balances, give the closing entry for the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands.) View transaction list Journal entry worksheet A